PENGARUH IMBALAN KERJA TERHADAP LABA BERSIH PT GUDANG GARAM TBK. DAN PT HM SAMPOERNA TBK.

Abstract

This research aims to analyze the influence of social costs on the net profits of two leading cigarette companies in Indonesia, namely PT Gudang Garam Tbk and PT HM Sampoerna Tbk. By testing regression analysis on historical data for the two companies using Excel, this research identifies the influence of social costs incurred by the company on the resulting net profit. The result of this research shows that social costs in the form of employee benefits have an effect on the company's net profit with a P-value of 0,000000026609336575461 which is caused by the company's positive expectations from the costs incurred. The findings of this research provide important insights into the impact of social costs on corporate financial performance, as well as their impact on corporate management strategies in managing social responsibility and maximizing profits.